Look down from your holy habitation, from heaven, and bless your people Israel and the ground that you have given us, as you swore to our fathers, a land flowing with milk and honey.’
15. Look down from thy holy habitation. Whilst they are commanded to offer their prayers and supplications, that God would bless the land, on this condition, that they had not defiled themselves by any sacrilege, at the same time they are reminded, on the other hand, that God’s blessing was not else to be hoped for.
Concerning the disposal of their tithe the third year we had the law before, Deu 14:28, Deu 14:29. The second tithe, which in the other two years was to be spent in extraordinaries at the feasts, was to be spent the third year at home, in entertaining the poor.
Commenting on Deuteronomy 26:12-15
Look down from thy holy habitation, from heaven,.... This is a prayer of the person that makes the above declaration annexed to it, desiring that God would vouchsafe to look with an eye of love, complacency, and delight, upon him and upon all his people, from heaven his holy habitation, though they were on earth, and unholy persons in themselves, and especially if compared with...